Indiana § 6-1.1-22.5-6 Use of provisional statement authorized; notice to taxpayers and county
fiscal body; transmitting of statement by electronic mail

Indiana Statutes

§ 6-1.1-22.5-6 — Use of provisional statement authorized; notice to taxpayers and county fiscal body; transmitting of statement by electronic mail

Indiana § 6-1.1-22.5-6

Art. 1.1PROPERTY TAXES

Ch. 22.5Provisional Property Tax Statements

This text of Indiana § 6-1.1-22.5-6 (Use of provisional statement authorized; notice to taxpayers and county fiscal body; transmitting of statement by electronic mail) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-1.1-22.5-6 (2026).

Text

(a)This section applies to property taxes payable under this article on assessments determined for the 2003 assessment date or the assessment date in any later year, regardless of whether a proceeding to determine the necessity of a reassessment is being conducted under IC 6-1.1-4-5 (before its repeal), IC 6-1.1-4-9, or another law. The county treasurer shall use a provisional statement under this chapter if the county auditor fails to deliver the abstract for that assessment date to the county treasurer under IC 6-1.1-22-5 before March 16 of the year following the assessment date (for property taxes first due and payable before 2011) or April 1 of the year following the assessment date (for property taxes first due and payable after 2010). The amount to be billed for each installment of

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(a) This section applies to property taxes
payable under this article on assessments determined for the 2003
assessment date or the assessment date in any later year, regardless of
whether a proceeding to determine the necessity of a reassessment is
being conducted under IC 6-1.1-4-5 (before its repeal), IC 6-1.1-4-9, or
another law. The county treasurer shall use a provisional statement
under this chapter if the county auditor fails to deliver the abstract for
that assessment date to the county treasurer under IC 6-1.1-22-5 before
March 16 of the year following the assessment date (for property taxes
first due and payable before 2011) or April 1 of the year following the
assessment date (for property taxes first due and payable after 2010).
The amount to be billed for each installment of the provisional
statement is the amount determined under section 9 of this chapter. The
billing must be based on the latest assessed values for property certified
by the department of local government finance, as adjusted under the
procedures specified by the department of local government finance.
(b) The county treasurer shall give notice of the provisional
statement, including disclosure of the method that is to be used in
determining the tax liability to be indicated on the provisional
statement, by publication one (1) time:
(1) in the form prescribed by the department of local government
finance; and
(2) in the manner described in IC 6-1.1-22-4(b).
The notice may be combined with the notice required under section 10
of this chapter.
(c) Section 7 of this chapter does not apply to this section.
(d) This subsection applies after June 30, 2009. Immediately upon
determining to use provisional statements under subsection (a), the
county treasurer shall give notice of the determination to the county
fiscal body (as defined in IC 36-1-2-6).
(e) In a county in which an authorizing ordinance is adopted under
IC 6-1.1-22-8.1(h), a person may direct the county treasurer to transmit
a provisional statement by electronic mail under IC 6-1.1-22-8.1(h).
(f) The department of local government finance may waive the
requirement under subsection (a) that a provisional statement must be
used for property taxes first due and payable in a calendar year, if:
(1) the county fiscal body or the county treasurer requests the
waiver; and
(2) the department of local government finance determines that:
(A) the county will be able to send a property tax statement
under IC 6-1.1-22 with a due date that is not later than June 10
of that calendar year; or
(B) the failure to send a property tax statement under IC 6-1.1-22
in a timely manner is due to a change by the county in computer
software, and the county will be able to send a property tax
statement under IC 6-1.1-22 with a due date that is not later than
June 10 of that calendar year.

Legislative History

As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended by P.L.67-2006, SEC.9; P.L.118-2008, SEC.2; P.L.87-2009, SEC.10; P.L.89-2010, SEC.2; P.L.112-2012, SEC.39; P.L.86-2018, SEC.53; P.L.201-2023, SEC.90.